Compliance Assessment — Free

Section 280E Exposure Assessment

Estimate your federal tax risk under IRC §280E

IRC §280E disallows business deductions for cannabis businesses trafficking in Schedule I or II controlled substances, exposing operators to federal effective tax rates of 65-80%. This assessment scores your current §280E exposure and identifies mitigation pathways — including the §471(c) safe harbor, entity restructuring, and cost-of-goods-sold optimization.